UK Statutory Instrument 1988 United Kingdom

The Income Tax (Sub-Contractors in the Construction Industry) Regulations 1988

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At a glance

Enforced by

HMRC

What's here

1 compliance obligation

Who this Act binds

Business-side actors with duties under this Act, ranked by how often they appear.

  • Contractor 1

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Contractors also bound by 56 other Acts (top 5 shown)

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

Browse 13 other sections — procedural / definitional / commencement
s.001

Citation and commencement

s.002

Interpretation

s.003

Amendments to the

s.004

(1) In regulation 11(1) of the Principal Regulations for the...

s.005

After regulation 12 of the Principal Regulations there shall be...

s.006

For regulation 26 of the Principal Regulations there shall be...

s.007

Information as to changes in control of close companies

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Enforcement and responsible bodies

The regulators that administer or enforce this legislation.

HMRC

HM Revenue & Customs

Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance …

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